Penalties
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....3. Penalties. (1) If the Board determines on conclusion of an inquiry that breach of the provisions of this Act or the rules made thereunder by a person is significant, it may, after giving the per....
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....epetitive nature of the breach; (d) whether the person, as a result of the breach, has realised a gain or avoided any loss; (e) whether the person took any action to mitigate the eff....
TaxTMI